Royal Decree of 1 March 2019 amending the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms, and collective investment management companies

This Royal Decree amends the disclosure requirements for credit institutions, investment firms, and collective investment management companies by removing exemptions from reporting off-balance sheet rights and obligations arising from transactions with related parties. Specifically, it abolishes the option to exclude transactions conducted under normal market conditions or between members of the same group, aligning Belgian banking accounting rules with IAS 24. These new disclosure obligations apply for the first time to financial years beginning on or after 1 January 2019.

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FEDERAL PUBLIC SERVICE FINANCES
[C − 2019/40730]
1 MARCH 2019. — Royal Decree amending the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms, and management companies of collective investment institutions

REPORT TO THE KING

Sire,

The Royal Decree submitted for Your signature aims to amend the Royal Decree of 23 September 1992 on the annual accounts of credit institutions, investment firms, and management companies of collective investment institutions (hereinafter referred to as the "Royal Decree of 23 September 1992").

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Lineage: In force

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Source: National Bank of Belgium — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works